Who can Claim?
Tourists and non-residents
A "tourist" is a non-Namibian passport holder, who travels to Namibia on a non-resident travel document and exports movable goods as accompany passenger baggage from Namibia. Such a person must be a permanent resident of a foreign country who is on a temporary visit to Namibia.
A "non-resident" is a person who is a non-Namibian passport holder, who is in Namibia at the time of the supply, who is a permanent resident of a foreign country and who purchases movable goods within Namibia and exports such goods from Namibia.
No refund shall be made to foreign passport holders who have permanent resident status in Namibia including working and study visas. Where a person travels on a permit endorsed "accompanying husband / wife" the refund will depend on the status of the accompanied spouse. Example: Where the spouse has permanent resident status in Namibia, no refund shall be made.